Sentences with phrase «considered as a capital asset»

Dear sanjay, I believe that purchase of furniture etc can not be considered as a capital asset and not included while computing «capital gains».

Not exact matches

Important factors that could cause actual results to differ materially from those reflected in such forward - looking statements and that should be considered in evaluating our outlook include, but are not limited to, the following: 1) our ability to continue to grow our business and execute our growth strategy, including the timing, execution, and profitability of new and maturing programs; 2) our ability to perform our obligations under our new and maturing commercial, business aircraft, and military development programs, and the related recurring production; 3) our ability to accurately estimate and manage performance, cost, and revenue under our contracts, including our ability to achieve certain cost reductions with respect to the B787 program; 4) margin pressures and the potential for additional forward losses on new and maturing programs; 5) our ability to accommodate, and the cost of accommodating, announced increases in the build rates of certain aircraft; 6) the effect on aircraft demand and build rates of changing customer preferences for business aircraft, including the effect of global economic conditions on the business aircraft market and expanding conflicts or political unrest in the Middle East or Asia; 7) customer cancellations or deferrals as a result of global economic uncertainty or otherwise; 8) the effect of economic conditions in the industries and markets in which we operate in the U.S. and globally and any changes therein, including fluctuations in foreign currency exchange rates; 9) the success and timely execution of key milestones such as the receipt of necessary regulatory approvals, including our ability to obtain in a timely fashion any required regulatory or other third party approvals for the consummation of our announced acquisition of Asco, and customer adherence to their announced schedules; 10) our ability to successfully negotiate, or re-negotiate, future pricing under our supply agreements with Boeing and our other customers; 11) our ability to enter into profitable supply arrangements with additional customers; 12) the ability of all parties to satisfy their performance requirements under existing supply contracts with our two major customers, Boeing and Airbus, and other customers, and the risk of nonpayment by such customers; 13) any adverse impact on Boeing's and Airbus» production of aircraft resulting from cancellations, deferrals, or reduced orders by their customers or from labor disputes, domestic or international hostilities, or acts of terrorism; 14) any adverse impact on the demand for air travel or our operations from the outbreak of diseases or epidemic or pandemic outbreaks; 15) our ability to avoid or recover from cyber-based or other security attacks, information technology failures, or other disruptions; 16) returns on pension plan assets and the impact of future discount rate changes on pension obligations; 17) our ability to borrow additional funds or refinance debt, including our ability to obtain the debt to finance the purchase price for our announced acquisition of Asco on favorable terms or at all; 18) competition from commercial aerospace original equipment manufacturers and other aerostructures suppliers; 19) the effect of governmental laws, such as U.S. export control laws and U.S. and foreign anti-bribery laws such as the Foreign Corrupt Practices Act and the United Kingdom Bribery Act, and environmental laws and agency regulations, both in the U.S. and abroad; 20) the effect of changes in tax law, such as the effect of The Tax Cuts and Jobs Act (the «TCJA») that was enacted on December 22, 2017, and changes to the interpretations of or guidance related thereto, and the Company's ability to accurately calculate and estimate the effect of such changes; 21) any reduction in our credit ratings; 22) our dependence on our suppliers, as well as the cost and availability of raw materials and purchased components; 23) our ability to recruit and retain a critical mass of highly - skilled employees and our relationships with the unions representing many of our employees; 24) spending by the U.S. and other governments on defense; 25) the possibility that our cash flows and our credit facility may not be adequate for our additional capital needs or for payment of interest on, and principal of, our indebtedness; 26) our exposure under our revolving credit facility to higher interest payments should interest rates increase substantially; 27) the effectiveness of any interest rate hedging programs; 28) the effectiveness of our internal control over financial reporting; 29) the outcome or impact of ongoing or future litigation, claims, and regulatory actions; 30) exposure to potential product liability and warranty claims; 31) our ability to effectively assess, manage and integrate acquisitions that we pursue, including our ability to successfully integrate the Asco business and generate synergies and other cost savings; 32) our ability to consummate our announced acquisition of Asco in a timely matter while avoiding any unexpected costs, charges, expenses, adverse changes to business relationships and other business disruptions for ourselves and Asco as a result of the acquisition; 33) our ability to continue selling certain receivables through our supplier financing program; 34) the risks of doing business internationally, including fluctuations in foreign current exchange rates, impositions of tariffs or embargoes, compliance with foreign laws, and domestic and foreign government policies; and 35) our ability to complete the proposed accelerated stock repurchase plan, among other things.

There is now significant pressure on banks to deleverage their balance sheets, especially when you consider the banking system has had a significant increase in leverage caused by the net reduction in capital bases (losses of $ 380B exceed capital raises of $ 257B), as well as some banks being forced to buy - back assets from securitized vehicles which they sponsored.

Plus, ETFs are considered more tax efficient than mutual funds because they aren't required to sell assets — and realize capital gains — as often as mutual funds might.

In an attempt to cast light on this issue, my colleagues at Plexus Asset Management have updated a previous multi-year comparison of the price - earnings (PE) ratios of the S&P 500 Index (as a measure of stock valuations) and the forward real returns (considering total returns, i.e. capital movements plus dividends).

Any profit or the extra amount that you receive on the sale of your capital assets is considered as a capital gain.

MLP funds accrue deferred income taxes for future tax liabilities associated with the portion of MLP distributions considered to be a tax - deferred return of capital and for any net operating gains as well as capital appreciation of its investments; this deferred tax liability is reflected in the daily NAV; and, as a result, the MLP fund's after - tax performance could differ significantly from the underlying assets even if the pre-tax performance is closely tracked.

The best asset allocation for you should consider your age, risk tolerance, how long you expect to work (your human capital) as well as where you work.

A wholesale transfer of capital from the wealthy to the people through nationalisation of infrastructure assets is unlikely, but there are other areas at the margins where Ed's team are actively considering significant market intervention in the interests of redistribution (or «solving the cost of living crisis», as Labour's tired mantra has it).

They consider the use of the balance sheet by stakeholders; the key component elements of the account and how it is calculated; the importance of working capital and liquidity; how and why financial accounts are window dressed; how and why non-current assets are depreciated using the straight line method and finally it evaluates non-financial measures of business success such as the triple bottom line by Elkington and the growing importance of social accounting.

As a matter a fact, Mr. Sharpe said decumulation is the «nastiest, hardest problem in finance» to tackle which is saying something considering Mr. Sharpe was the mastermind behind the Sharpe Ratio and the Capital Asset Pricing Model (CAPM).

Generally, a problem bank is defined as one considered to be in financial difficulty based on an analysis of various factors, including liquidity, capital levels, and asset quality.

The big reason for this adjusted capital cost allowance for each of the business assets is that the CRA considers all depreciation incurred by the business assets as one annual cost borne by the business — so all depreciation on all assets is calculated, added up and the total depreciation (known in tax terms as the capital cost allowance on an asset) is then used as a tax deduction to reduce taxable earnings.

As each asset class has varying levels of return and risk, investors should consider their risk tolerance, investment objectives, time horizon, and available capital as the basis for their asset compositioAs each asset class has varying levels of return and risk, investors should consider their risk tolerance, investment objectives, time horizon, and available capital as the basis for their asset compositioas the basis for their asset composition.

Capital gain tax is a tax on the sum of the dispose of that is considered as a difference between the values of the asset before a gift or transfer and the value after it.

As it prepares to make way for the largest capital investment programme in its history, Enbridge chief executive Al Monaco said the company has identified C$ 10bn ($ 7.9 bn) of non-core assets it will consider selling, with at least C$ 3bn worth to be sold or monetised in 2018 — including onshore renewables and unregulated gas assets.

Nevertheless, given the shared parenting context, he was entitled to consider the VA Pension as part of «all financial resources, capital assets, income from employment and any other source from which [Mr. Lozinski] derives gains or benefits»: Kerr at para. 33.

While this is a good starting point, younger families should consider a larger number since they have more working years remaining (and therefore a larger human capital to replace), and older folks may need less as they near retirement or have assets they accumulated already.

This means that SARS does not consider cryptocurrencies as a currency for income tax purposes or Capital Gains Tax rather, they are regarded as assets of an intangible nature.

As of now, cryptocurrency is considered an asset for calculating capital gains and not as fiat currency for tax purposeAs of now, cryptocurrency is considered an asset for calculating capital gains and not as fiat currency for tax purposeas fiat currency for tax purposes.

While some of the more popular cryptocurrencies like Bitcoin, Ethereum, and Litecoin, are considered by many investors as extremely over-bought, some investors may even opt to start taking profits off the table and placing the realized capital into up and coming assets that have room for growth.

Attended by more than 60 housing development and finance leaders — fund managers, lenders, developers, advocates, and public officials among them — the symposium took up the question of what new capital structures and strategies must be mobilized to maintain the nation's inventory of NOAH units, which many consider a vital national asset as well as a significant business opportunity for equity investors.